N.J. Admin. Code § 18:26-5.9
Current through Register Vol. 56, No. 8, April 15, 2024
The proceeds of a profit sharing or retirement plan payable at the date of death of a decedent to a beneficiary named by the decedent or in accordance with the preference schedule of beneficiaries is deemed to be a transfer that takes effect at or after death and is as such subject to the tax, except for the exemption provided by N.J.S.A. 54:34-4.j.
N.J. Admin. Code § 18:26-5.9